关于绿色税收问题的探讨

绿色税收是控制生态环境恶化、改善生态环境状况的重要经济手段。本文从绿色税收的含义出发,分析了绿色税收的作用机理和优势,揭示了我国现行税收制度的环保缺陷和构建绿色税收制度应注意的问题,最后提出了构建我国绿色税收制度的基本思路。

Probing into green taxation problem

It is believed that green tax is one of the significant economic measures, which control the deteriorating cntironment, as well as atnelinrate its situation. Beginning with the concept of green tax, this paper analyzes its operational mechanism and advantages, and then manifests the environmental limitation of Chinese Tax System and the attentional matters when designing green tax structure, finally advances fundamental frame of Chinese Green Tax Structure.